Owing to in the pretax deduction model of individual income tax in China, the taxpayer s natural condition and family burdens was completely neglected, the principle of tax equity is violated which affects our great target on establishing harm.

It is necessary to construct a harmonious society exerting tax function on income redistribution,in order to realize tax equity and upgrade social equity.

In this paper,the connotation of the reven ue made by a fair interpretation of the expansion of that tax fairness should include the contents of the three levels,namely,the nature of tax fairness,tax equity and revenue generation within the intergenerational equity,also known as the"three-level" view of tax fairness.

But very difficult maintenance allotment fair;On the other hand, Cancel the agriculture tax, farmer imperfection pay tax the duty, disobey the revenue from tax fair.

The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation.

This paper discusses the tax equality and its principles under the guidance of equality and sums up the concrete connotation of tax equality so as to establish the targets and standards of value as well as principles and criteria of tax law.

Such policy partialities,through the design of the enterprise status,and the arrangement in tax rates and preferential measures,are promoting economic development and at the same time have also had some corrosion to the tax revenue fairness.

The moral attribute of the modern tax law makes tax law err from the tax equity principle and the principle of justice that a man ought not to be punished twice for the same offence.